No final assessment for investments and other assets in box 3

It is currently not possible for you to receive a final income tax assessment if you reported investments or other assets in box 3 for the years 2021, 2022 or 2023. Instead, you will receive a provisional assessment. If you only had bank and savings deposits, you will receive a regular final assessment.

We are waiting for a ruling from the Supreme Court before issuing the final assessment

We are waiting for a ruling from the Dutch Supreme Court (Hoge Raad) on the way we currently calculate box 3 income. If the ruling affects your final assessment, you will receive a letter from us. You don’t have to do anything in the meantime.

You will receive a provisional assessment

A provisional assessment prevents you having to wait longer for your money, if you are due a tax refund according to your provisional assessment. If you need to pay according to your provisional assessment, the assessment also prevents us from having to charge you interest (only available in Dutch) on those taxes over a longer period.

You don’t need to file an objection

If you don’t agree with the box 3-repair (only available in Dutch), you don’t have to file an objection. When you eventually receive your final assessment and you disagree with it, it will still be possible to file an objection.